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E file taxes Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). E file taxes Low Income Taxpayer Clinics (LITCs). E file taxes Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. E file taxes All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. E file taxes The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). E file taxes After notice and hearing, the bankruptcy court may extend the period for another 30 days. E file taxes Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. E file taxes Note. E file taxes Individual debtors should use their home address when filing Form 1040 with the IRS. E file taxes Returns should not be filed “in care of” the trustee's address. E file taxes Ordering tax transcripts and copies of returns. E file taxes   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. E file taxes The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. E file taxes If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. E file taxes Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. E file taxes Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. E file taxes A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. E file taxes To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. E file taxes It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. E file taxes 00 per tax return for copies of the returns. E file taxes Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. E file taxes If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. E file taxes Tax returns and payment of taxes in chapter 11 cases. E file taxes   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. E file taxes Disclosure of debtor's return information to trustee. E file taxes   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. E file taxes If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. E file taxes    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. E file taxes Material interest is generally defined as a financial or monetary interest. E file taxes Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. E file taxes   However, the U. E file taxes S. E file taxes Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. E file taxes Disclosure of bankruptcy estate's return information to debtor. E file taxes    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. E file taxes Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. E file taxes Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. E file taxes Chapter 13 relief is not available to corporations or partnerships. E file taxes The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. E file taxes In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. E file taxes S. E file taxes Individual Income Tax Return. E file taxes On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. E file taxes Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. E file taxes To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. E file taxes See Debt Cancellation, later. E file taxes Interest on trust accounts in chapter 13 cases. E file taxes   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. E file taxes This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. E file taxes S. E file taxes Trustee system. E file taxes The interest is also not taxable to the trustee as income. E file taxes Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. E file taxes The bankruptcy estate in a chapter 7 case is represented by a trustee. E file taxes The trustee is appointed to administer the estate and liquidate any nonexempt assets. E file taxes In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. E file taxes However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. E file taxes During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. E file taxes The bankruptcy trustee files a Form 1041 for the bankruptcy estate. E file taxes However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). E file taxes Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. E file taxes Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). E file taxes For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. E file taxes Debtor's Election To End Tax Year – Form 1040 Short tax years. E file taxes   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. E file taxes If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. E file taxes The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. E file taxes   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. E file taxes Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. E file taxes    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. E file taxes Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. E file taxes Note. E file taxes The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. E file taxes Making the Election - Filing Requirements First short tax year. E file taxes   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. E file taxes The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. E file taxes Second short tax year. E file taxes   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. E file taxes   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. E file taxes To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. E file taxes Example. E file taxes Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. E file taxes If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. E file taxes Jane's second short year runs from May 8, 2012, through December 31, 2012. E file taxes To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. E file taxes To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. E file taxes The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. E file taxes S. E file taxes Individual Tax Return. E file taxes The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. E file taxes The debtor must file Form 4868 by the due date of the return for the first short tax year. E file taxes The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. E file taxes Election by debtor's spouse. E file taxes   If the debtor is married, the debtor's spouse may join in the election to end the tax year. E file taxes If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. E file taxes The debtor must elect by the due date for filing the return for the first short tax year. E file taxes Once the election is made, it cannot be revoked for the first short tax year. E file taxes However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. E file taxes Later bankruptcy of spouse. E file taxes    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. E file taxes   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. E file taxes If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. E file taxes However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. E file taxes The debtor and the spouse are precluded from this election because they have different tax years. E file taxes This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. E file taxes Example 1. E file taxes Paul and Mary Harris are calendar-year taxpayers. E file taxes Paul's voluntary chapter 7 bankruptcy case begins on March 4. E file taxes If Paul does not make an election, his tax year does not end on March 3. E file taxes If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. E file taxes Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. E file taxes They must make the election by July 15, the due date for filing the joint return. E file taxes Example 2. E file taxes Fred and Ethel Barnes are calendar-year taxpayers. E file taxes Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. E file taxes Ethel could elect to end her tax year on October 31. E file taxes If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. E file taxes Her first tax year is January 1–October 31, and her second year is November 1–December 31. E file taxes If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. E file taxes If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. E file taxes Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. E file taxes Example 3. E file taxes Jack and Karen Thomas are calendar-year taxpayers. E file taxes Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. E file taxes Karen elected to close her tax year on April 9 and Jack joins in Karen's election. E file taxes Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. E file taxes The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. E file taxes Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). E file taxes If Karen does join in, she would have the same 3 short tax years as Jack. E file taxes Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. E file taxes Annualizing taxable income. E file taxes   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. E file taxes See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. E file taxes Dismissal of bankruptcy case. E file taxes   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. E file taxes It is as if no bankruptcy estate was created for tax purposes. E file taxes In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. E file taxes Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. E file taxes Attach a statement to the amended returns explaining why the debtor is filing an amended return. E file taxes Taxes and the Bankruptcy Estate Property of the bankruptcy estate. E file taxes   At the commencement of a bankruptcy case a bankruptcy estate is created. E file taxes Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. E file taxes This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. E file taxes However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. E file taxes Note. E file taxes Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. E file taxes Excluded property is never included in the estate. E file taxes Transfer of assets between debtor and bankruptcy estate. E file taxes   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. E file taxes The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. E file taxes For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. E file taxes The estate assumes the same basis, holding period, and character of the transferred assets. E file taxes Also, the estate generally accounts for the transferred assets in the same manner as debtor. E file taxes   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. E file taxes The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. E file taxes Abandoned property. E file taxes    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. E file taxes If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. E file taxes Separate taxable entity. E file taxes   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. E file taxes The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. E file taxes S. E file taxes Income Tax Return for Estates and Trusts, and paying its taxes. E file taxes The debtor remains responsible for filing his or her own returns on Form 1040, U. E file taxes S. E file taxes Individual Income Tax Return, and paying taxes on income that does not belong to the estate. E file taxes Employer identification number. E file taxes   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. E file taxes The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. E file taxes See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. E file taxes    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. E file taxes Income, deductions, and credits – Form 1040. E file taxes   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). E file taxes Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. E file taxes The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. E file taxes See Debt Cancellation, below. E file taxes Note. E file taxes The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. E file taxes Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. E file taxes However, other exclusions, such as the insolvency exclusion, may apply. E file taxes Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. E file taxes    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. E file taxes Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. E file taxes   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. E file taxes Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. E file taxes Income of the estate in individual chapter 11 cases. E file taxes    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. E file taxes Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. E file taxes S. E file taxes C. E file taxes section 1115). E file taxes Note. E file taxes A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. E file taxes Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). E file taxes Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. E file taxes See Administrative expenses, below. E file taxes Conversion or dismissal of chapter 11 cases. E file taxes   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. E file taxes If the chapter 11 case is converted to a chapter 7 case, 11 U. E file taxes S. E file taxes C. E file taxes section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. E file taxes Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. E file taxes If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. E file taxes Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. E file taxes Note. E file taxes Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). E file taxes Administrative expenses. E file taxes   Allowable expenses include administrative expenses. E file taxes    Administrative expenses can only be deducted by the estate, never by the debtor. E file taxes   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. E file taxes These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. E file taxes See IRC section 67(e). E file taxes Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. E file taxes Note. E file taxes The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. E file taxes See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. E file taxes Administrative expense loss. E file taxes   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. E file taxes The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. E file taxes The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. E file taxes For a discussion of NOLs, see Publication 536. E file taxes Attribute carryovers. E file taxes   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. E file taxes These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. E file taxes The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. E file taxes   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. E file taxes See Debt Cancellation, later. E file taxes   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. E file taxes The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. E file taxes Note. E file taxes The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. E file taxes See Administrative expense loss, above. E file taxes Passive and at-risk activities. E file taxes   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. E file taxes Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. E file taxes These transfers include the return of exempt property and abandonment of estate property to the debtor. E file taxes Carrybacks from the debtor's activities. E file taxes   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. E file taxes Carrybacks from the bankruptcy estate. E file taxes   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. E file taxes The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. E file taxes Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. E file taxes    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. E file taxes The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. E file taxes These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. E file taxes The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. E file taxes The same method must be used to allocate the income and the withheld tax. E file taxes Example. E file taxes If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. E file taxes Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. E file taxes See IRC section 31(a). E file taxes   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. E file taxes In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. E file taxes    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. E file taxes The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. E file taxes Note. E file taxes The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). E file taxes   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. E file taxes Self-employment taxes in individual chapter 11 cases. E file taxes   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. E file taxes Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. E file taxes   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. E file taxes Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. E file taxes This schedule includes self-employment income earned post-petition and the attributable deductions. E file taxes The debtor must pay any self-employment tax imposed by IRC section 1401. E file taxes Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. E file taxes   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. E file taxes However, section 1115 of the Bankruptcy Code (11 U. E file taxes S. E file taxes C. E file taxes section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. E file taxes See Notice 2006-83. E file taxes   The reporting and withholding obligations of a debtor's employer also do not change. E file taxes An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. E file taxes Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. E file taxes   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. E file taxes See IRC section 6109(a)(2). E file taxes As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). E file taxes   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. E file taxes See Notice 2006-83. E file taxes An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. E file taxes   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. E file taxes However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. E file taxes See Employment Tax Regulations section 31. E file taxes 3402(f)(2)-1. E file taxes Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. E file taxes See IRC section 6654(a). E file taxes Notice required in converted and dismissed cases. E file taxes   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. E file taxes The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. E file taxes This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. E file taxes   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. E file taxes Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. E file taxes However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. E file taxes After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. E file taxes Employment taxes. E file taxes   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. E file taxes See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. E file taxes   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. E file taxes For a further discussion of employment taxes, see Employment Taxes, later. E file taxes Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . E file taxes The bankruptcy court case number is . E file taxes Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. E file taxes   Year Taxpayer   Estate 1. E file taxes Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. E file taxes Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. E file taxes Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. E file taxes Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. E file taxes   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. E file taxes This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. E file taxes   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). E file taxes   These amounts are generally adjusted annually. E file taxes See the present year Form 1041 Instructions at www. E file taxes irs. E file taxes gov/form1041 for the current dollar amounts. E file taxes Accounting period. E file taxes   A bankruptcy estate may have a fiscal year. E file taxes However, this period cannot be longer than 12 months. E file taxes Change of accounting period. E file taxes   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. E file taxes This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. E file taxes The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. E file taxes Employer identification number. E file taxes   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. E file taxes The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. E file taxes    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. E file taxes   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. E file taxes irs. E file taxes gov/businesses/small. E file taxes The EIN is issued immediately once the application information is validated. E file taxes By telephone at 1-800-829-4933 from 7:00 a. E file taxes m. E file taxes to 7:00 p. E file taxes m. E file taxes in the trustee's or debtor-in-possession's local time zone. E file taxes Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. E file taxes   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. E file taxes For more details, see Pub. E file taxes 583, Starting a Business and Keeping Records. E file taxes   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. E file taxes Figuring tax due. E file taxes   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. E file taxes However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. E file taxes The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. E file taxes The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. E file taxes Tax rate schedule. E file taxes The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. E file taxes When to file. E file taxes   Calendar year bankruptcy estates must file Form 1041 by April 15th. E file taxes Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. E file taxes For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. E file taxes If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. E file taxes Note. E file taxes The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. E file taxes Transmittal for Form 1040. E file taxes   Form 1041 is used as a transmittal for Form 1040. E file taxes If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. E file taxes   Prepare the bankruptcy estate's return by completing Form 1040. E file taxes In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. E file taxes ” Then, attach Form 1040 to the Form 1041 transmittal. E file taxes Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. E file taxes An example of a bankruptcy estate's tax return is prepared below. E file taxes Note. E file taxes The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. E file taxes Payment of Tax Due Payment methods. E file taxes   Payment of tax due may be made by check or money order or by credit or debit card. E file taxes For information on how to make payments electronically by credit or debit card, go to irs. E file taxes gov/e-pay. E file taxes      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. E file taxes To enroll in EFTPS, go to eftps. E file taxes gov or call 1-800-555-4477. E file taxes For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. E file taxes Payment voucher – Form 1041-V. E file taxes   Form 1041-V accompanies payments made by check or money order for Form 1041. E file taxes The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. E file taxes Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. E file taxes We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. E file taxes Estimated tax – Form 1041-ES. E file taxes   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. E file taxes See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. E file taxes Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. E file taxes Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. E file taxes If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. E file taxes   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. E file taxes Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. E file taxes The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. E file taxes If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. E file taxes , with their individual income tax returns. E file taxes Tax Return Example – Form 1041 This publication is not revised annually. E file taxes Future changes to the forms and their instructions may not be reflected in this example. E file taxes Note. E file taxes The following return was prepared for tax year 2011. E file taxes In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). E file taxes Facts and circumstances. E file taxes   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. E file taxes Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. E file taxes   The estate received the following assets from Mr. E file taxes Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. E file taxes   Also, the estate received a $251,500 capital loss carryover. E file taxes   Mr. E file taxes Smith's bankruptcy case was closed on December 31, 2011. E file taxes During 2011, Mr. E file taxes Smith was relieved of $70,000 of debt by the bankruptcy court. E file taxes The estate chose a calendar year as its tax year. E file taxes Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. E file taxes Schedule B (Form 1040). E file taxes    The certificate of deposit earned $5,500 of interest during 2011. E file taxes Joan reports this interest on Schedule B. E file taxes She completes this schedule and enters the result on Form 1040. E file taxes Form 4562. E file taxes   Joan enters the depreciation allowed on Form 4562. E file taxes She completes the form and enters the result on Schedule E. E file taxes Schedule E (Form 1040). E file taxes   The commercial real estate was rented through the date of sale. E file taxes Joan reports the income and expenses on Schedule E. E file taxes She enters the net income on Form 1040. E file taxes Form 4797. E file taxes   The commercial real estate was sold on July 1, 2011, for $280,000. E file taxes The property was purchased in 2001 at a cost of $250,000. E file taxes The total depreciation allowable as of the date of sale was $120,000. E file taxes Additionally, $25,000 of selling expenses were incurred. E file taxes Joan reports the gain or loss from the sale on Form 4797. E file taxes She completes the form and enters the gain on Schedule D (Form 1040). E file taxes   Mr. E file taxes Smith's former residence was sold on September 30, 2011. E file taxes The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. E file taxes This sale is excluded from gross income under IRC section 121. E file taxes Note. E file taxes Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). E file taxes Bankruptcy estates succeed to this exclusion at the commencement of the case. E file taxes See Regulation section 1. E file taxes 1398-3. E file taxes Schedule D (Form 1040). E file taxes   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). E file taxes She enters the results on Form 1040. E file taxes Form 1040, page 1. E file taxes   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. E file taxes Schedule A (Form 1040). E file taxes   During 2011, the estate paid mortgage interest and real property tax on Mr. E file taxes Smith's former residence. E file taxes It also paid income tax to the state. E file taxes Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. E file taxes Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. E file taxes She completes the Schedule A and enters the result on page 2 of Form 1040. E file taxes Form 1040, page 2. E file taxes   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. E file taxes She then enters the estate's estimated tax payments and figures the amount the estate still owes. E file taxes Form 982. E file taxes   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. E file taxes Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. E file taxes See Debt Cancellation, later. E file taxes After the bankruptcy case ends, Mr. E file taxes Smith will assume the estate's tax attributes. E file taxes Mr. E file taxes Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). E file taxes Note. E file taxes If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. E file taxes Form 1041. E file taxes   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. E file taxes She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. E file taxes This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Schedule A This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Schedule B This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Schedule D This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Schedule E This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 2119 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 4562 This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. E file taxes Otherwise, you do not have any carryovers. E file taxes 1. E file taxes Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. E file taxes If a loss, enclose the amount in parentheses 1. E file taxes 19,880   2. E file taxes Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. E file taxes 1,500   3. E file taxes Combine lines 1 and 2. E file taxes If zero or less, enter -0- 3. E file taxes 21,380   4. E file taxes Enter the smaller of line 2 or line 3 4. E file taxes 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. E file taxes       5. E file taxes Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. E file taxes 0   6. E file taxes Enter any gain from your 2010 Schedule D, line 15. E file taxes If a loss, enter -0- 6. E file taxes         7. E file taxes Add lines 4 and 6 7. E file taxes 1,500   8. E file taxes Short-term capital loss carryover for 2011. E file taxes Subtract line 7 from line 5. E file taxes If zero or less, enter -0-. E file taxes If more than zero, also enter this amount on Schedule D, line 6 8. E file taxes 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. E file taxes       9. E file taxes Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. E file taxes 251,500   10. E file taxes Enter any gain from your 2010 Schedule D, line 7. E file taxes If a loss, enter -0- 10. E file taxes 0       11. E file taxes Subtract line 5 from line 4. E file taxes If zero or less, enter -0- 11. E file taxes 1,500       12. E file taxes Add lines 10 and 11 12. E file taxes 1,500   13. E file taxes Long-term capital loss carryover for 2011. E file taxes Subtract line 12 from line 9. E file taxes If zero or less, enter -0-. E file taxes If more than zero, also enter this amount on Schedule D, line 14 13. E file taxes 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. E file taxes The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. E file taxes In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. E file taxes The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. E file taxes Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. E file taxes However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. E file taxes A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. E file taxes However, It may or may not be included in the individual partners' income. E file taxes See Partnerships, below under Debt Cancellation. E file taxes Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. E file taxes A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. E file taxes The following discussion only highlights bankruptcy tax rules applying to corporations. E file taxes The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. E file taxes Therefore, you may wish to seek the help of a professional tax advisor. E file taxes See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. E file taxes Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. E file taxes However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. E file taxes A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. E file taxes In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. E file taxes In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. E file taxes Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. E file taxes In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. E file taxes IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. E file taxes IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. E file taxes In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. E file taxes No loss is recognized in this situation. E file taxes Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. E file taxes To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. E file taxes The exemption request must be submitted to the local IRS Insolvency Office handling the case. E file taxes The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. E file taxes The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. E file taxes ” The statement must be signed by the trustee, receiver or assignee. E file taxes The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). E file taxes The IRS will act on your request within 90 days. E file taxes Disclosure of return information to trustee. E file taxes   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. E file taxes However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. E file taxes Material interest is generally defined as a financial or monetary interest. E file taxes Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. E file taxes Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. E file taxes Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. E file taxes QSFs are required to file an annual income tax return, Form 1120-SF, U. E file taxes S. E file taxes Income Tax Return for Settlement Funds. E file taxes More information about QSFs may be found in Treasury Regulation sections 1. E file taxes 468B-1 through -5. E file taxes Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. E file taxes After a return is filed, the IRS will either accept the return as filed or select the return for examination. E file taxes Under examination the IRS may redetermine the tax liability shown on the return. E file taxes If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. E file taxes See Court Jurisdiction over Tax Matters, later. E file taxes Prompt Determination Requests Pursuant to Rev. E file taxes Proc. E file taxes 2006-24, 2006-22 I. E file taxes R. E file taxes B. E file taxes 943, www. E file taxes irs. E file taxes gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. E file taxes irs. E file taxes gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. E file taxes Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). E file taxes Making the request for determination. E file taxes   As detailed in Rev. E file taxes Proc. E file taxes 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. E file taxes O. E file taxes Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). E file taxes   The request must be submitted in duplicate and must be executed under penalties of perjury. E file taxes In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. E file taxes The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. E file taxes The name and location of the office where the return was filed. E file taxes The name of the debtor. E file taxes Debtor's social security number, TIN, or EIN. E file taxes Type of bankruptcy estate. E file taxes Bankruptcy case number. E file taxes Court where the bankruptcy case is pending. E file taxes   The copy of the return(s) submitted with the request must be an exact copy of a valid return. E file taxes A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. E file taxes    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. E file taxes A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. E file taxes Examination of return. E file taxes   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. E file taxes If the return is selected for examination, it will be examined as soon as possible. E file taxes The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. E file taxes   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. E file taxes   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. E file taxes   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. E file taxes Note. E file taxes An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. E file taxes   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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  • Filing status and information about your dependent children (i.e., ages)
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  • If you have been provided a Form 8332 (or similar statement) allowing you to claim the child as a dependent, you can consider that the child lived with you for more than half of the year. Keep this in mind when answering related questions during the interview.

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Page Last Reviewed or Updated: 14-Feb-2014

The E File Taxes

E file taxes Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). E file taxes ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. E file taxes El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). E file taxes El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. E file taxes Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. E file taxes Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. E file taxes La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. E file taxes ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. E file taxes Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. E file taxes Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. E file taxes Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. E file taxes Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. E file taxes Definición de transacción. E file taxes   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. E file taxes Definición de persona. E file taxes   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. E file taxes   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. E file taxes Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. E file taxes Transacciones en el extranjero. E file taxes   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. E file taxes Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. E file taxes Fianza recibida por los secretarios de los tribunales. E file taxes   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. E file taxes Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. E file taxes 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. E file taxes ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. E file taxes Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). E file taxes ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. E file taxes El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. E file taxes El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. E file taxes Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. E file taxes Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. E file taxes Ejemplo 1. E file taxes Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). E file taxes Roberto Coruña le compró monedas de oro por un precio de $13,200. E file taxes El Sr. E file taxes Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. E file taxes El cheque de cajero se considera efectivo. E file taxes En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. E file taxes Ejemplo 2. E file taxes Usted se dedica a la venta de joyas al por menor. E file taxes María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. E file taxes Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. E file taxes No tiene que presentar el Formulario 8300-SP. E file taxes Ejemplo 3. E file taxes Usted es un comerciante que se dedica a la venta de barcos. E file taxes Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. E file taxes El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. E file taxes Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. E file taxes Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. E file taxes Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). E file taxes Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. E file taxes El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. E file taxes Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). E file taxes Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. E file taxes Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. E file taxes Ejemplo. E file taxes Usted es agente de viajes. E file taxes Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. E file taxes Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. E file taxes El Sr. E file taxes Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. E file taxes En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. E file taxes Ventas al por menor. E file taxes   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. E file taxes   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. E file taxes Esto incluye toda venta de artículos para reventa. E file taxes Agente o intermediario. E file taxes   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. E file taxes Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. E file taxes   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. E file taxes Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. E file taxes Ejemplo. E file taxes Usted es concesionario de automóviles. E file taxes Le vende un automóvil a Carlota Blanco por $11,500. E file taxes La Srta. E file taxes Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. E file taxes Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. E file taxes No tiene que presentar el Formulario 8300-SP en este caso. E file taxes Excepción en el caso de ciertas ventas a plazos. E file taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). E file taxes Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. E file taxes Excepción en el caso de ciertos planes de pagos iniciales. E file taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. E file taxes Lo recibe más de 60 días antes de la fecha de la venta. E file taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. E file taxes Excepción en el caso de viajes y entretenimiento. E file taxes   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). E file taxes Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. E file taxes Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. E file taxes Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. E file taxes Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). E file taxes Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. E file taxes Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. E file taxes Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). E file taxes El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. E file taxes Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. E file taxes El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). E file taxes Excepción. E file taxes    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. E file taxes 1441-1(e)(2) ó (3) ó 1. E file taxes 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. E file taxes 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. E file taxes ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. E file taxes Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. E file taxes Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. E file taxes Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. E file taxes Más de 24 horas entre transacciones. E file taxes   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. E file taxes   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. E file taxes Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. E file taxes Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. E file taxes ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. E file taxes Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. E file taxes Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. E file taxes O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. E file taxes El servicio en esta línea telefónica está disponible en inglés. E file taxes Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. E file taxes Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. E file taxes Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. E file taxes Más de un pago. E file taxes   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. E file taxes Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. E file taxes Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. E file taxes Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. E file taxes   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. E file taxes Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. E file taxes Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. E file taxes   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. E file taxes Ejemplo. E file taxes El 10 de enero usted recibió un pago de $11,000 en efectivo. E file taxes Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. E file taxes Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. E file taxes A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. E file taxes ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. E file taxes Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. E file taxes No adjunte una copia del informe original. E file taxes Dónde se presenta el Formulario 8300-SP. E file taxes   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. E file taxes Requisito de entregar una notificación al comprador. E file taxes   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. E file taxes Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. E file taxes La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. E file taxes En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . E file taxes   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. E file taxes Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. E file taxes Ejemplos Ejemplo 1. E file taxes Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. E file taxes ”. E file taxes El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. E file taxes Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. E file taxes Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. E file taxes Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. E file taxes Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. E file taxes Ejemplo 2. E file taxes Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. E file taxes Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. E file taxes Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. E file taxes No obstante, puede declararlos si cree que se trata de una transacción sospechosa. E file taxes Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. E file taxes Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). E file taxes La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. E file taxes Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. E file taxes Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. E file taxes Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. E file taxes Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. E file taxes “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. E file taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. E file taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. E file taxes Ayuda gratuita con la preparación de la declaración de impuestos. E file taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. E file taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. E file taxes En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. E file taxes Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. E file taxes gov o llame al 1-800-906-9887 o al 1-800-829-1040. E file taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). E file taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. E file taxes aarp. E file taxes org/money/taxaide. E file taxes   Para más información sobre estos programas, visite www. E file taxes irs. E file taxes gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. E file taxes La información está disponible en inglés. E file taxes Internet. E file taxes Puede tener acceso al sitio web del IRS, en IRS. E file taxes gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. E file taxes Visite www. E file taxes irs. E file taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. E file taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. E file taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). E file taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. E file taxes Presentar la declaración por medio del sistema electrónico e-file. E file taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. E file taxes Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). E file taxes Pedir productos del IRS a través de Internet. E file taxes Buscar información sobre sus preguntas acerca de impuestos en Internet. E file taxes Buscar publicaciones en Internet por tema o palabra clave. E file taxes Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. E file taxes Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. E file taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. E file taxes irs. E file taxes gov/individuals. E file taxes Esta herramienta está disponible en inglés. E file taxes Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). E file taxes Esta herramienta está disponible en inglés en el sitio www. E file taxes irs. E file taxes gov/individuals. E file taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. E file taxes Obtener información acerca de cómo comenzar y administrar un pequeño negocio. E file taxes Teléfono. E file taxes Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. E file taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. E file taxes Deberá recibir lo que ha pedido dentro de 10 días. E file taxes Cómo hacer preguntas relacionadas con los impuestos. E file taxes Llame al IRS para hacer preguntas al 1-800-829-1040. E file taxes Cómo resolver problemas. E file taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). E file taxes Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. E file taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. E file taxes Para obtener el número telefónico, visite el sitio web www. E file taxes irs. E file taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). E file taxes Equipo TTY/TDD. E file taxes Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. E file taxes Temas TeleTax. E file taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. E file taxes Información sobre los reembolsos. E file taxes Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. E file taxes Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. E file taxes IRS2Go es una nueva manera en donde puede obtener información y recursos. E file taxes Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). E file taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. E file taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). E file taxes Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. E file taxes Los reembolsos se envían el viernes de cada semana. E file taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. E file taxes Otra información sobre reembolsos. E file taxes Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. E file taxes Evaluación de la calidad de nuestros servicios telefónicos. E file taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. E file taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. E file taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. E file taxes Visitas en persona. E file taxes Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. E file taxes   Productos. E file taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. E file taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. E file taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. E file taxes Servicios. E file taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. E file taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. E file taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. E file taxes No se necesita cita, simplemente visite y haga su consulta. E file taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. E file taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. E file taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. E file taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. E file taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. E file taxes irs. E file taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). E file taxes Correspondencia. E file taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. E file taxes  Internal Revenue Service 1201 N. E file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. E file taxes    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. E file taxes Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. E file taxes Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. E file taxes Recuerde, lo peor que puede hacer es no hacer nada al respecto. E file taxes    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. E file taxes Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. E file taxes Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. E file taxes   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. E file taxes A usted se le asignará un defensor, quien estará con usted durante todo el proceso. E file taxes Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. E file taxes Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. E file taxes Y nuestros servicios siempre son gratuitos. E file taxes   Como contribuyente, usted tiene derechos. E file taxes El IRS tiene que cumplir con esos derechos al tratar con usted. E file taxes Nuestro conjunto de recursos en www. E file taxes TaxpayerAdvocate. E file taxes irs. E file taxes gov le puede ayudar a entender estos derechos. E file taxes   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. E file taxes irs. E file taxes gov/advocate. E file taxes Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. E file taxes   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. E file taxes Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. E file taxes irs. E file taxes gov/advocate. E file taxes Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). E file taxes   Los LITC son organizaciones independientes del IRS. E file taxes Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. E file taxes Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. E file taxes Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. E file taxes Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. E file taxes irs. E file taxes gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). E file taxes Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. E file taxes Servicios gratuitos para los impuestos. E file taxes   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. E file taxes Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. E file taxes Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. E file taxes La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. E file taxes Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. E file taxes   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. E file taxes Discos DVD para productos tributarios. E file taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. E file taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. E file taxes Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. E file taxes Preguntas sobre leyes tributarias hechas con frecuencia. E file taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. E file taxes Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. E file taxes Enlaces a otros materiales tributarios para búsqueda en la Internet. E file taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. E file taxes Internal Revenue Bulletins (Boletines del IRS). E file taxes Apoyo técnico telefónico gratuito y por correo electrónico. E file taxes El CD que se expide dos veces al año. E file taxes  — La primera entrega se envía a principios de enero. E file taxes  — La última entrega se envía a principios de marzo. E file taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. E file taxes irs. E file taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). E file taxes This image is too large to be displayed in the current screen. E file taxes Please click the link to view the image. E file taxes Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications